The COMMISSIONER INLAND REVENUE vs MEKOTEX (PVT — 2024 PLD 1168 SUPREME-COURT

Case information

Citation: 2024 PLD 1168 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2024
Reporter: PLD
Parties: The COMMISSIONER INLAND REVENUE vs MEKOTEX (PVT

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

The COMMISSIONER INLAND REVENUE VS MEKOTEX (PVT.) LIMITED art. 142---Legislative power to enact civil laws with retrospective effect---Principles---Legislature's power to legislate includes the power to legislate with retrospective effect---Legislature that is competent to make a law on a particular subject also has the power to legislate such a law with retrospective effect and can, by legislative fiat, even take away vested rights or affect past and closed transactions---Therefore, when a legislature gives retrospective effect to a law, either by express provision or by necessary implication, no protection can be afforded to vested rights contrary to that law---Similarly, when a legislature enacts a law with retrospective effect, the person affected cannot plead the imposition of a previously non-existent civil obligation as a ground for declaring the law invalid---Constitution only bars retrospective legislation concerning criminal liabilities, not civil rights and obligations---There is no such rule that even if a legislature has sought to take away a vested right, the courts must hold that such legislation is ineffective or strike down the legislation on the ground that it has retrospectively taken away a vested right---Law cannot be declared ineffective or struck down on the ground that it has taken away a vested right, nor can any protection be offered to vested rights contrary to it.

Other judgments reported in 2024 PLD

2024 PLD 300 LAHORE-HIGH-COURT-LAHOREMUHAMMAD ASLAM VS JUDGE FAMILY COURT, FEROZEWALA Reading in, principle of---Applicability---Reading in of words or meaning into a statutory…
2024 PLD 244 LAHORE-HIGH-COURT-LAHOREABDUL SABOOR VS FEDERATION OF PAKISTAN Ss. 2 (xviii), 3, 8, 9 & Schedule-I---Income Tax Ordinance (XLIX of 2001), Ss. 192, 192A, 194 & 199--…
2024 PLD 60 PESHAWAR-HIGH-COURTSUHBAT KHAN VS KANDI BARAMI TAPPA KARNA KHEL, Khyber Agency S. 6---Criminal trial---Repeal of law---Pending proceedings---Effect---All inves…
2024 PLD 35 PESHAWAR-HIGH-COURTCitation Name: 2024 PLD 35 PESHAWAR-HIGH-COURTBookmark this Case GUL ZADA VS HAZRAT GUL S. 145---Dispute, settlement of---Principle---Settle…
2024 PLD 35 PESHAWAR-HIGH-COURTCitation Name: 2024 PLD 35 PESHAWAR-HIGH-COURTBookmark this Case GUL ZADA VS HAZRAT GUL S. 145---Dispute, nature of---Scope---Dispute as def…
2024 PLD 256 ISLAMABADState VS IRFAN NAWAZ MEMON, DISTRICT MAGISTRATE State authority, exercise of---Principle---Constitution and the law envisage that public off…

Back to the case-law library · Search Pakistani case law in Urdu or English